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The persistence of international accounting differences as measured on transition to IFRS

The persistence of international accounting differences as measured on transition to IFRS

 Grayb, Sidney J.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 166-195. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessAccounting harmonisationAccounting systemsInternational accounting classificationInternational accountingIFRS
Nhan đề The persistence of international accounting differences as measured on transition to IFRS / Niclas Hellmana, Sidney J. Grayb, Richard D. Morrisc & Axel Hallerd.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 166-195.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt The international accounting classification literature emphasises the importance of understanding how institutional factors shape accounting regulations and practices. With the mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union and Australia in 2005, our empirical study examines whether three international accounting classification systems relating to equity financing, law and culture still had merit as measured on transition to IFRS and explore whether they are effective in grouping accounting systems. Using IFRS as the yardstick, we find statistically significant differences in the measurement of shareholders’ equity as between strong (Class A) versus weak (Class B) equity financing systems, common law versus code law systems and cultural systems based on ‘Anglo’, ‘Nordic’ and ‘More Developed Latin’ cultural groups. With regard to the measurement of net income, however, we find statistically significant differences only in respect of strong (Class A) versus weak (Class B) equity financing systems. Our findings demonstrate that traditional international accounting system differences still persisted at the time of IFRS adoption even after long periods of harmonisation and growing international accounting convergence.
Thuật ngữ chủ đề Accounting-Periodicals.
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals.
Từ khóa tự do Accounting harmonisation
Từ khóa tự do Accounting systems
Từ khóa tự do International accounting classification
Từ khóa tự do International accounting
Từ khóa tự do IFRS
Tác giả(bs) CN Grayb, Sidney J.
Tác giả(bs) CN Hallerd, Axel.
Tác giả(bs) CN Hellmana, Niclas
Tác giả(bs) CN Morrisc, Richard D.
Nguồn trích Accounting and Business Research.- Volume 45, N2, 2015.
MARC
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245[0 4] |a The persistence of international accounting differences as measured on transition to IFRS / |c Niclas Hellmana, Sidney J. Grayb, Richard D. Morrisc & Axel Hallerd.
260[ ] |a London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : |b Routledge, Taylor & Francis , |c 2015.
300[ ] |a pages 166-195.
362[0 ] |a Vol. 45, N.2 (2015)
490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a The international accounting classification literature emphasises the importance of understanding how institutional factors shape accounting regulations and practices. With the mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union and Australia in 2005, our empirical study examines whether three international accounting classification systems relating to equity financing, law and culture still had merit as measured on transition to IFRS and explore whether they are effective in grouping accounting systems. Using IFRS as the yardstick, we find statistically significant differences in the measurement of shareholders’ equity as between strong (Class A) versus weak (Class B) equity financing systems, common law versus code law systems and cultural systems based on ‘Anglo’, ‘Nordic’ and ‘More Developed Latin’ cultural groups. With regard to the measurement of net income, however, we find statistically significant differences only in respect of strong (Class A) versus weak (Class B) equity financing systems. Our findings demonstrate that traditional international accounting system differences still persisted at the time of IFRS adoption even after long periods of harmonisation and growing international accounting convergence.
650[0 0] |a Accounting |v Periodicals.
650[0 0] |a Business |v Periodicals.
650[1 0] |a Accounting |x Research |v Periodicals.
653[0 ] |a Accounting harmonisation
653[0 ] |a Accounting systems
653[0 ] |a International accounting classification
653[0 ] |a International accounting
653[0 ] |a IFRS
700[1 ] |a Grayb, Sidney J.
700[1 ] |a Hallerd, Axel.
700[1 ] |a Hellmana, Niclas
700[1 ] |a Morrisc, Richard D.
773[ ] |t Accounting and Business Research. |g Volume 45, N2, 2015.
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